Section 270A(1) of the Income Tax Act

Income-tax Act, 2025: s.439

Section 270A(1) falls under section 270A of the Income-tax Act, 1961, which corresponds to section 439 (Penalty for under-reporting and misreporting of income) of the Income-tax Act, 2025.

Read section 439 of the 2025 Act

Correspondence checked against the ICAI tabular mapping of the two Acts and the BharatTax.co section commentary.

The decision most relied on for Section 270A(1) is Fancy Corporation v. CIT (162 ITR 827), cited in 5 of the 26 judgments on BharatTax that turn on this section.

Leading authorities on Section 270A(1)

Fancy Corporation v. CIT
162 ITR 827 · High Court
5
citing judgments
PCIT v. Rediff.com India Ltd.
116 Taxmann.com 769 · 2020 · Reported
3
citing judgments
PCIT v. Trigent Software Ltd.
457 ITR 765 · 2023 · Reported
3
citing judgments
PCIT v. Tata Chemical Ltd.
469 ITR 256 · 2024 · Reported
3
citing judgments

Judgments on Section 270A(1)

Manisha Anil Sharma, Vashi, Navi Mumbai vs. The Income Tax Officer (Int Tax) - 4 (2) (1), Mumbai

Accordingly, Ground No.1 raised by the Assessee is allowed while

ITA 2853/MUM/2024[2017-18]Status: DisposedITAT Mumbai18 Oct 2024AY 2017-18

Bench: SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Kunal Dilip LunawatFor Respondent: Shri Mehul Jain
Section 115BSection 144C(13)Section 144C(5)Section 147Section 148Section 148ASection 234BSection 270A(1)Section 56Section 68

Rajendra Motiram Patel, Ahmedabad vs. The Income Tax Officer, Ward-3(2)(1), Ahmedabad

In the result, the appeal of the assessee is allowed for statistical purpose

ITA 1360/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad14 Oct 2024AY 2018-19

Bench: Dr. Brr Kumarasstt.Year : 2018-19 Rajendrakumar Motiram Patel The Ito, D-9, Rangsagar Tenements Vs Ward-3(2)(1) B/H. Krishnanagar Ahmedabad. Saijpur Bogha Ahmedabad 32 346 Pan : Cdppp 0257 H (Applicant) (Responent) : Assessee By Shri Aseem Thakkar, Ca Revenue By : Shri Ravindra, Sr.Dr

For Respondent: Shri Ravindra, Sr.DR
Section 250Section 270ASection 56(2)(x)

Rajkumar Kalwani, Jodhpur vs. DCIT, Circle (Int Tax), Jaipur

In the result, the appeal of the appellant is dismissed with no orders as to cost

ITA 878/JPR/2024[2017-18]Status: DisposedITAT Jaipur17 Sept 2024AY 2017-18

Bench: This Mail Another Intimation Regarding Communicating Of Defects In The Present Appeal Was Also Sent On 25.06.2024 On The Same Mail Provided To The Registry Of Itat. However, Still The Assessee Or His Representative Didn'T Appear When The Case Was Called Out For Hearing. Therefore In The Absence Of Assessee Or His Representative & In The Absence Of Any Adjournment Application, It Is Presumed That The Assessee Is Not Interested In Pursuing The Present Appeal. Therefore We Have Decided To Proceed With The Hearing Of The Appeal.

For Appellant: NoneFor Respondent: Shri Sanjay Nagar, Addl. CIT-DR
Section 144CSection 270ASection 270A(1)

Benetton India P.Ltd, Gurgaon vs. ACIT, Circle-4(2), New Delhi

ITA 496/DEL/2022[2017-18]Status: DisposedITAT Delhi24 Jul 2024AY 2017-18

Bench: Shri G. S. Pannu & Shri Yogesh Kumar U.S.I.T.A. No. 496/Del/2022 (A.Y 2017-18) Benetton India Pvt. Ltd., Asstt. Commissioner Of Income Plot No. 25B, Block Infocity Vs. Tax, Circle : 4 (2), Sector : 34, Gurugram, New Delhi. Haryana.Pan:Aaacd1013F (Appellant) (Respondent) Assessee By : Shri Deepak Chopra, H. S. Ajmani, Sh. Ankul Goel & Ms. Rashi Khanna, Advs Department By: Shri Mahesh Shah, [Cit] D.R. & Sh. Kanv Bali, Sr. Dr

For Appellant: Shri Deepak Chopra, H. S. Ajmani, ShFor Respondent: Shri Mahesh Shah
Section 143(3)Section 144BSection 144CSection 144C(13)

ACIT, Circle-4(2), New Delhi vs. Benetton India P.Ltd, Gurgaon

ITA 7389/DEL/2017[2010-11]Status: DisposedITAT Delhi24 Jul 2024AY 2010-11

Bench: Shri G. S. Pannu & Shri Yogesh Kumar U.S.I.T.A. No. 496/Del/2022 (A.Y 2017-18) Benetton India Pvt. Ltd., Asstt. Commissioner Of Income Plot No. 25B, Block Infocity Vs. Tax, Circle : 4 (2), Sector : 34, Gurugram, New Delhi. Haryana.Pan:Aaacd1013F (Appellant) (Respondent) Assessee By : Shri Deepak Chopra, H. S. Ajmani, Sh. Ankul Goel & Ms. Rashi Khanna, Advs Department By: Shri Mahesh Shah, [Cit] D.R. & Sh. Kanv Bali, Sr. Dr

For Appellant: Shri Deepak Chopra, H. S. Ajmani, ShFor Respondent: Shri Mahesh Shah
Section 143(3)Section 144BSection 144CSection 144C(13)

M/S. Wealth Vruddhi Financial Services, Bangalore vs. Income Tax Officer, Ward-1(2)(1), Bangalore

In the result, the appeal filed by the Assessee stands allowed for statistical purposes

ITA 62/BANG/2024[2018-19]Status: DisposedITAT Bangalore13 Mar 2024AY 2018-19

Bench: Shri N. K. Choudhry, Jm & Shri Laxmi Prasad Sahu, Am

For Appellant: Shri S.V. Ravishankar, AdvocateFor Respondent: Shri Subramanian. S, JCIT
Section 143(3)Section 144BSection 250Section 270Section 270A(1)Section 270A(8)Section 270A(9)(c)Section 274